Any UK domiciled individual is able to contribute up to 100% of their relevant UK earnings into SIPP, or if they are currently not earning they can contribute up to 3600GBP each year. Any UK domiciled individual, including those aged 18 and under, can contribute up to the non-earnings limits of 3600GBP into their SIPP. You should be aware that there is an annual maximum tax relievable contribution level of GBP255K. You are able to contribute more, but then it will be subject to a 40% tax rate. In certain circumstances it is possible to contribute more than the annual allowance, such as in the year or retirement or by changing input periods.

Pensionable income, employment income, bonuses and self employment profits can all be contributed into your plan. (Pensionable income does not include investment income, rental income or pension income).